The Impact of Accounting Information System on Performance Management

Al-Delawi, Amjad S. and Ramo, Waheed M. (2020) The Impact of Accounting Information System on Performance Management. Polish Journal of Management Studies, 21 (2). pp. 36-48. ISSN 20817452

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Abstract

Currently, the demand of accounting information system increasing due to its high influence on the organizational performance and emerging area to be investigate. Thus, the current article aims to examine the role of accounting information system on the performance management of the petroleum industry in Iraq. The leading contribution of the petroleum industry in the gross domestic product (GDP) of the country and extensive use of accounting information has enhanced the need for investigation of this emerging area. The data has been collected from the financial statements of the ten petroleum companies of Iraq that are the most prominent contributor in GDP form year 2001 to 2018, and STATA has been used for analysis. The results show that information accounting system has positively linked with the performance of the management. These findings provide the guidelines to the policymakers that they should focus on the system of accounting information that enhances organizational performance.

Item Type: Article
Uncontrolled Keywords: Accounting Information System; Performance Management; Petroleum Industry.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Divisions: Department of Accounting > Research papers
Depositing User: ePrints Depositor
Date Deposited: 03 Oct 2024 13:22
Last Modified: 03 Oct 2024 13:22
URI: https://eprints.cihanuniversity.edu.iq/id/eprint/977

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